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Full-Text Articles in Law
The Case Against Chevron Deference In Immigration Adjudication, Shoba Wadhia, Christopher Walker
The Case Against Chevron Deference In Immigration Adjudication, Shoba Wadhia, Christopher Walker
Journal Articles
The Duke Law Journal’s fifty-first annual administrative law symposium examines the future of Chevron deference—the command that a reviewing court defer to an agency’s reasonable interpretation of an ambiguous statute the agency administers. In the lead article, Professors Kristin Hickman and Aaron Nielson argue that the Supreme Court should narrow Chevron’s domain to exclude interpretations made via administrative adjudication. Building on their framing, this Article presents an in-depth case study of immigration adjudication and argues that this case against Chevron has perhaps its greatest force when it comes to immigration. That is because much of Chevron’s theory for congressional delegation …
Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett
Reasonable Tax Rules: Advancing Process Values With Remedial Restraint, James M. Puckett
Journal Articles
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax practitioners increasingly are mining the Administrative Procedure Act (APA) as well as chipping away at barriers to pre-enforcement review of tax rules. Tax rules include regulations, revenue rulings, revenue procedures, and more informal guidance to the public. APA-based challenges to tax rules have gained traction in the courts, typically alleging inadequate explanation or timing irregularities involving notice and comment. Such claims potentially pose major challenges for fair and efficient tax administration.
This Article integrates administrative law scholarship calling for a rule of reason with …